Swiss company minimum capital calculator.

For a Swiss AG (Aktiengesellschaft), the statutory minimum share capital is CHF 100,000 under OR article 621. At least CHF 50,000 or 20 percent of the share capital, whichever is higher, must be paid in at formation under OR article 632. The remainder stays callable on the shareholders.

For a Swiss GmbH (Gesellschaft mit beschränkter Haftung), the statutory minimum share capital is CHF 20,000 under OR article 773, and the full amount must be paid in at formation under OR article 777c. There is no partial-payment option for a GmbH.

For a sole proprietorship (Einzelfirma) or a branch (Zweigniederlassung), there is no minimum capital. A sole proprietorship becomes Handelsregister-mandatory at CHF 100,000 annual turnover (HRegV art. 36); a branch posts no capital but must appoint a Swiss-resident representative.

On top of the statutory minimum, expect federal issuance stamp duty of 1 percent on paid-in capital above the CHF 1,000,000 lifetime exemption (StG art. 5 and 6), indicative Handelsregister and notary fee bands (typically CHF 500–1,500 for the register entry and CHF 1,500–5,000 for the notarial deed, varying by canton and engagement, post-2023 CO reform procedure), and a cantonal capital tax on equity that ranges roughly from 0.001 percent to 0.5 percent, with Zug at an effective 0.07 percent.

Share capital vs paid-in capital

The single most common founder misconception. For an AG the authorised share capital is the nominal total of shares issued (CHF 100,000 minimum, OR art. 621). The paid-in capital is the amount actually deposited into the Swiss bank consignment account at formation — CHF 50,000 or 20 percent, whichever is higher (OR art. 632). The unpaid remainder is a legal claim on the shareholders that the board can call up later, but it never sat in the company's account on day one. If you want to register a Swiss AG, plan around the paid-in figure, not the authorised total.

For a GmbH the question is simpler: authorised and paid-in are identical. The full CHF 20,000 is deposited at formation under OR art. 777c, and the distinction only re-emerges if you register a Swiss GmbH and later convert it upward into an AG, which triggers a capital top-up to CHF 100,000.

What you can contribute: cash or Sacheinlage

Swiss law allows both AG and GmbH capital to be contributed in non-cash form: real estate, machinery, intellectual-property rights, receivables, even going-concern businesses. This is the Sacheinlage route (in-kind contribution) under OR article 628. The asset must be identifiable, legally transferable, valued in a written contribution agreement, and supported by an auditor's valuation report. The valuation and the agreement are both annexed to the notarial deed and referenced in the articles of association. The calculator flags the in-kind mode but does not value the asset — that work sits with your auditor.

Where the capital sits before the company exists

The paid-in portion is deposited in a Kapitaleinzahlungskonto, a capital-deposit or consignment account, at a Swiss bank. The bank issues a capital-deposit certificate that the notary physically requires for the incorporation deed. The funds are blocked until the company is entered in the Handelsregister, which typically takes 7 to 21 days of cantonal processing, and release to the operating account on entry. Foreign founders often stall here more than at the notary. Allow two to six weeks for account opening if your beneficial owners sit outside the EU and are subject to enhanced customer due diligence.

Minimum nominal value per share (post-2023 CO reform)

Since the 2023 Swiss Code of Obligations reform, the floor for the nominal value of a single share is CHF 0.01 (one centime) under OR art. 622.4, in force 1 January 2023. This matters if you plan to issue a large number of small-denomination shares for employee participation or fractional cap-table design. The authorised share-capital total does not change.

Swiss-resident signatory requirement

Not a capital topic per se, but a formation prerequisite every foreign founder searches for adjacently. At least one person with authority to represent the company must reside in Switzerland — a board member or officer with signing power for an AG (OR art. 718.4), a managing officer for a GmbH (OR art. 814.3). If you do not have a Swiss-resident person on the cap table, plan for a Swiss company formation (AG, GmbH, branch) engagement that includes a nominee director arrangement.

It does not quote your notary or Handelsregister fees

We publish indicative bands (typically CHF 500–1,500 Handelsregister, CHF 1,500–5,000 notary) because both vary by canton and engagement complexity. For a real quote, see non-capital formation fees and process.

It does not value your in-kind contribution

Sacheinlage valuation is regulated work for a licensed auditor. The tool surfaces the fact that an in-kind mode triggers the auditor-verification and founders'-report steps (OR art. 628), but it cannot produce a CHF value for your building, your software, or your receivables.

It does not replace legal advice

The figures here are statutory minima under Swiss federal law at the page's last-verified date. Your formation deed and articles of association interact with tax treaties, shareholder agreements, and regulatory regimes that a calculator cannot model.

It does not cover FINMA-regulated activities

Banks, portfolio managers, fund managers, insurers, and payment-service providers all face materially higher statutory capital minima. If you toggled the FINMA flag, see FINMA-regulated activity capital minima and talk to a specialist before modelling capital need.

Step 1 — Draft the articles of association

Your notary or counsel drafts the articles with the chosen legal form, capital amount, shareholders or partners, board composition, and the signatory rule. Typical time: 3 to 7 days including review.

Step 2 — Open a Kapitaleinzahlungskonto

The founders open a capital-deposit account at a Swiss bank and transfer in the paid-in portion. Residents typically clear this in 1 to 3 days; non-EU beneficial owners frequently face enhanced customer due diligence and should plan two to six weeks, sometimes with a bank introduction or correspondent-bank arrangement. The bank issues a capital-deposit certificate the notary will physically require.

Step 3 — Notarial deed

The Swiss notary records the incorporation act, cross-checks the bank certificate against the articles, and prepares the Handelsregister filing package. Typical time: one day at the notary's office.

Step 4 — Handelsregister entry releases the capital

Cantonal Handelsregister processing is 7 to 21 days depending on canton and workload. On entry, the company legally comes into existence, the consignment account unblocks, and the funds release to the operating account. The public zefix.ch record is updated within hours of cantonal entry.

What is the same in every canton

Minimum share capital is federal. Every canton enforces the same CHF 100,000 AG threshold (OR art. 621), the same CHF 20,000 GmbH threshold (OR art. 773), and the same paid-in rule. The 1 percent federal issuance stamp duty with CHF 1,000,000 lifetime exemption (StG art. 5 and 6) is also federal and does not change by canton.

What differs by canton

Cantonal capital tax on company equity varies from 0.001 percent to 0.5 percent of taxable equity per year (Zug effective 0.07 percent; Zurich and Geneva allow offset of the CIT liability against the cantonal capital tax under StHG art. 30a, so only the excess is payable). Handelsregister fees follow each canton's tariff (generally in the CHF 500–1,500 band). Notary fees follow cantonal market rates and are tight in Zug and Geneva relative to the CHF 1,500–5,000 band. Combined corporate-tax rate (federal plus cantonal plus municipal) ranges from 11.85 percent in Zug to 20.54 percent in Bern.

Low-capital-tax cantons — a short tour

Zug runs the lowest combined corporate-tax rate in Switzerland at 11.85 percent and an effective capital-tax rate of approximately 0.07 percent, which is why most holding and crypto structures default there — see our Zug canton overview. Appenzell Innerrhoden (AI ~11.5 percent combined CIT), Nidwalden (~11.9 percent), and Lucerne (~12.3 percent) are close on combined rate. Schwyz carries a competitive capital tax for small-to-mid holdings. The cantonal-capital-tax line in the calculator shows an indicative rate for Zug, Zurich, and Geneva and a general 0.001–0.5 percent range for the remaining 23 cantons until canton-specific rates are finalised in our facts reference.

Minimum nominal value per share

Post-2023 CO reform (in force 1 January 2023), the nominal value floor per share moved down to CHF 0.01 under OR art. 622.4. This does not change the authorised capital total but gives you more flexibility in share-count design — useful for employee-participation plans or fractional cap-table arrangements.

Capital band (Kapitalband)

The capital band, introduced by OR art. 653s–653v, is a new mechanism post-2023 reform: the articles may authorise the board of directors to vary registered capital by up to ±50 percent over a maximum five-year window, with both capital increase and reduction permitted within the same authorisation (mandatory auditor report on reduction; disclosure filed with the Handelsregister). Practically, this collapses the friction of several common corporate actions (buyback, top-up, authorised capital rounds) into a single notarised authorisation at the outset.

Foreign-currency capital

Post-2023 reform, OR art. 621.2 allows share capital to be denominated in a functional foreign currency — CHF, USD, EUR, GBP, or JPY — where that currency is the most important for the company's activities. The annual financial statements and the tax filings must be kept in that same currency (OR art. 957a.4; DBG art. 80a currency-conversion rule). This answers the recurring long-tail question of whether you can run a Swiss AG with a EUR cap table without converting to CHF at every step.

Portfolio manager / trustee (FinIA)

A FinIA-licensed portfolio manager carries a CHF 100,000 minimum capital plus scaling own-funds requirements that grow with assets under management. See our overview of FINMA-regulated activity capital minima for the fuller picture.

Bank (BankG)

A licensed bank under the Swiss Banking Act (BankG) carries a CHF 10,000,000 minimum capital. Substance requirements (compliance, risk, internal audit, operating presence) materially exceed the capital line.

Insurance (ISA)

Insurance capital minima vary by segment under the Insurance Supervision Act and scale with technical provisions. These figures sit outside the calculator; specialised scoping applies.